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C is corrent. If cost of sales is $132,500,000 and inventory turnover is 8 times per year, average inventory is $16,562,500 ($132,500,000 ÷ 8) If turnover increases to 10 times, average inventory would decrease to $13,250,000 ($132,500,000 ÷ 10). Average inventory would decrease by $3,312,500 ($16,562,500 – $13,250,000), which would save Spotech $165,625 ($3,312,500 × 5%) in interest.
A is incorrect. Interest would be saved on the reduction in the average amount of inventory on hand. 
B is incorrect. This is the amount of interest on the current average inventory. 
D is incorrect. This is the decrease in average inventory.